________

[https://www.ird.gov.hk/eng/pdf/e_dipn54.pdf] - 2018-11-06 16:18:02 - public:tan212

AIRCRAFTLEASINGACTIVITIES, DIPN, DIPN37 - 3 | id:187492 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn53.pdf] - 2018-11-06 16:16:47 - public:tan212

DIPN, DIPN53, REGULATORYCAPITALSECURITIES - 3 | id:187490 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn52.pdf] - 2018-11-06 16:15:03 - public:tan212

16(2)(g), CORPORATETREASURYACTIVITY, DIPN, DIPN52, Moneyborrowedfromassociatedcorporations - 5 | id:187489 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn51.pdf] - 2018-11-06 16:13:34 - public:tan212

DIPN, DIPN51, OFFSHOREPRIVATEEQUITYFUNDS, Privateequityfunds - 4 | id:187488 -

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[https://www.ird.gov.hk/eng/pdf/e_dipn50.pdf] - 2018-11-06 16:12:14 - public:tan212

Alternativebondscheme, DIPN, DIPN50, Disqualificationandwithdrawalofspecialtaxtreatment, Doubletaxagreements, Obligationtoinformdisqualifyingevent, Qualifiedbondarrangementasdebtarrangement, Qualifiedinvestmentarrangementasdebtarrangement, Qualifyingconditionsforbondarrangement, Qualifyingconditionsforspecifiedinvestmentarrangement, Recordkeepingandlimitationperiods, SPECIFIEDALTERNATIVEBONDSCHEMES, Specifiedinvestmentarrangements - 13 | id:187487 -

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[https://www.ird.gov.hk/eng/pdf/e_dipn49.pdf] - 2018-11-06 16:09:31 - public:tan212

DIPN, DIPN49, INTELLECTUALPROPERTYRIGHTS, RELEVANTINTELLECTUALPROPERTYRIGHTS, TAXATIONOFROYALTIES - 5 | id:187486 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn48.pdf] - 2018-11-06 16:07:56 - public:tan212

ADVANCEPRICINGARRANGEMENT, DIPN, DIPN48, TheAPAprocess - 4 | id:187485 -

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[https://www.ird.gov.hk/eng/pdf/e_dipn47.pdf] - 2018-11-06 16:06:33 - public:tan212

DIPN, DIPN47, EXCHANGEOFINFORMATION - 3 | id:187484 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn46.pdf] - 2018-11-06 16:05:05 - public:tan212

Armslengthprinciple, Associatedenterprises, Determiningcomparability, DIPN, DIPN46, Eliminationofdoubletaxation, Intra-groupservice, Permanentestablishments, TRANSFERPRICING, Transferpricingmethodologies - 10 | id:187483 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn45.pdf] - 2018-11-06 16:03:20 - public:tan212

DIPN, DIPN45, DOUBLETAXATION, Economicdoubletaxation, Juridicaldoubletaxation, PROFITREALLOCATIONADJUSTMENTS, TRANSFERPRICING - 7 | id:187482 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn44.pdf] - 2018-11-06 16:00:17 - public:tan212

airandlandtransport, Associatedenterprises, Businessprofits, Capitalgains, DIPN, DIPN44, Directorsfees, dividend, DOUBLETAXATION, Incomefromimmovableproperty, Methodsforeliminationofdoubletaxation, Permanentestablishment, Residentcompany, Residentindividual, Royalties, Shipping - 16 | id:187481 -

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[https://www.ird.gov.hk/eng/pdf/e_dipn43.pdf] - 2018-11-06 15:53:28 - public:tan212

DIPN, DIPN43, OFFSHOREFUNDS - 3 | id:187480 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn42.pdf] - 2018-11-06 15:51:54 - public:tan212

Anti-avoidance, DIPN, DIPN42, Embeddedderivatives, FINANCIALINSTRUMENTS, FOREIGNEXCHANGEDIFFERENCES, Hedgeaccounting - 7 | id:187479 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn39.pdf] - 2018-11-06 15:49:53 - public:tan212

Applicationhostingarrangements, ASP, Contentacquisitiontransaction, DIPN, DIPN39, ELECTRONICCOMMERCE, Electronicorderinganddownloadingofdigitalproducts, Manufacturingbusiness, Servicingbusiness, Tradingbusiness - 10 | id:187478 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn33.pdf] - 2018-11-06 15:47:03 - public:tan212

DIPN, DIPN33, INSURANCEAGENTS, INSURANCEAGENTS-query - 4 | id:187477 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn30.pdf] - 2018-11-06 15:45:39 - public:tan212

20AA, AGENTS, DIPN, DIPN30 - 4 | id:187476 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn29.pdf] - 2018-11-06 15:44:34 - public:tan212

DIPN, DIPN29, TAXRELATIONSBETWEENHKSARANDPRC - 3 | id:187475 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn28.pdf] - 2018-11-06 15:42:17 - public:tan212

16(1), DIPN, DIPN28, FOREIGNTAXES - 4 | id:187474 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn27.pdf] - 2018-11-06 15:40:23 - public:tan212

15E, Borrowedstock, Borrowingfees, DIPN, DIPN27, Loanrebatefees, pricedifferentials, REPOS, SBLTS, STOCKBORROWINGANDLENDING - 10 | id:187473 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn26.pdf] - 2018-11-06 15:37:42 - public:tan212

15E, DIPN, DIPN26, SPECIFIEDSECURITIE - 4 | id:187472 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn24.pdf] - 2018-11-06 15:35:39 - public:tan212

Armslengthbasis, DIPN, DIPN24, Qualifyingservices, SERVICECOMPANYTYPEIIARRANGEMENTS - 5 | id:187471 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn23.pdf] - 2018-11-06 15:34:21 - public:tan212

DIPN, DIPN23, Investmentincomeofrecognizedschemes, Offsettingofseveranceandlongservicepayments, RECOGNIZEDRETIREMENTSCHEMES, Refundofcontributionstoemployers - 6 | id:187470 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn22.pdf] - 2018-11-06 15:27:14 - public:tan212

21A, Advancerulings, CINEMATOGRAPHFILM, DIPN, DIPN22, patent, trademark - 7 | id:187469 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn21.pdf] - 2018-11-06 15:25:09 - public:tan212

AdvanceRulings, Agency, Apportionmentofprofits, Bookedprofits, Buyingoffice, Contractprocessing, DIPN, DIPN21, Financialinstitutions, Groupservicecompanies, LOCALITYOFPROFITS, Manufacturingprofits, Processingofoffshoreclaims, Re-invoicingcentre, Saleorpurchasecommission, Tradingprofits - 16 | id:187468 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn20.pdf] - 2018-11-06 15:22:39 - public:tan212

26A, DIPN, DIPN20, INVESTMENTSCHEMES, MUTUALFUNDS, UNITTRUSTS - 6 | id:187467 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn19.pdf] - 2018-11-06 15:20:24 - public:tan212

DIPN, DIPN19, TAXATIONOFSHIPPINGPROFITS - 3 | id:187466 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn17.pdf] - 2018-11-06 15:18:38 - public:tan212

20A, 20B, agent, DIPN, DIPN17, NON-RESIDENTS - 6 | id:187465 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn15.pdf] - 2018-11-06 15:13:03 - public:tan212

22B, 39E, 61, 61A, 61B, ADVANCEDRULING, DIPN, DIPN15, GENERALANTI-AVOIDANCEPROVISION, LEASEFINANCING, LEASINGARRANGEMENTS, LIMITATIONOFLOSSRELIEF, LOSSCOMPANIES, RAMSAYPRINCIPLE, TAXAVOIDANCECASES - 15 | id:187464 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn13.pdf] - 2018-11-06 15:07:52 - public:tan212

DIPN, DIPN13, Doubletaxationrelief, interestearnedbyfinancialinstitutions, Interestearnedbypersonsotherthanfinancialinstitutions, INTERESTRECEIVED - 6 | id:187463 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn06.pdf] - 2018-11-06 15:04:57 - public:tan212

APPEALSTOBOR, APPEALSTOTHECOURTS, DIPN, DIPN6, OBJECTIONSTOTHECOMMISSIONER - 5 | id:187462 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn04.pdf] - 2018-11-06 15:00:36 - public:tan212

business, CONSTRUCTIONFEE, DIPN, DIPN4, EastAfricanTax, InteractionwithPropertyTax, KEYORTEAMONEY, LEASEPREMIUMS, NON-RETURNABLEDEPOSITS - 9 | id:187461 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn03.pdf] - 2018-11-06 14:57:10 - public:tan212

APPORTIONMENTOFEXPENSES, DIPN, DIPN3 - 3 | id:187460 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn01.pdf] - 2018-11-06 14:55:14 - public:tan212

BUILDINGANDENGINEERINGCONTRACTS, DIPN, DIPN1, NetRealisableValue, PROPERTYDEVELOPMENT, PROPERTYINVESTMENT, ReplacementCost, stockintrade, workinprogress - 9 | id:187459 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn40.pdf] - 2018-11-06 14:45:38 - public:tan212

DIPN, DIPN40, DupleMotors, Gallagher, LoLo, PREPAIDORDEFERREDREVENUEEXPENSES, Secan - 7 | id:187457 -

________

[https://www.ird.gov.hk/eng/pdf/e_faqdipn40.pdf] - 2018-11-06 14:38:38 - public:tan212

DIPN, DIPN40, PrepaidorDeferredRevenueExpenses - 3 | id:187456 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn13a.pdf] - 2018-11-04 11:37:42 - public:tan212

Applicationofthegeneralanti-avoidanceprovision, DIPN, DIPN13A, Grandfatheringprovisions, interestexpense - 5 | id:187334 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn05.pdf] - 2018-11-04 11:33:16 - public:tan212

16B, 16C, 16E, 16F, 16G, 16H, 16I, 16J, 16K, BUILDINGREFURBISHMENT, DIPN, ENVIRONMENTALPROTECTIONFACILITIES, patent, PRESCRIBEDFIXEDASSETS, RESEARCHANDDEVELOPMENT, TECHNICALEDUCATION - 16 | id:187332 -

________

[https://www.ird.gov.hk/eng/pdf/e_dipn02.pdf] - 2018-11-04 11:26:59 - public:tan212

CommercialBuildingAllowance, DIPN, IndustrialBuilding - 3 | id:187330 -

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